If you have made an election in the past to group activities under §1.469-4(c), is it necessary to make a new aggregate election for 199A for the same taxpayer?

poolcleaner · ‎12-07-2019

PhoebeRoberts · ‎12-07-2019

Yes, because the criteria for aggregating are not identical. You are not required to be consistent in the elections, either.

poolcleaner · ‎12-07-2019

Thank you, Phoebe.